MAR-2 OT:RR:NC:1:128

Ms. Ann Karakatsanis
Kara Irish Pottery
64 Pleasant Street
Methuen, MA 01844

RE: THE COUNTRY OF ORIGIN MARKING OF IMPORTED CERAMIC POTTERY

Dear Ms. Karakatsanis:

This is in response to your letter dated December 2, 2008, requesting a ruling on the country of origin marking requirements for ceramic pottery produced in Portugal or Poland and glazed and fired in Ireland. A marked sample was not submitted with your letter for review.

You state that you have been importing ceramic pottery such as bowls, casseroles and plates, from Ireland. However, the factories in Ireland are no longer manufacturing pottery. The moulds for the pottery have been, and will continue to be, developed and made in Ireland where embossed designs are carved into rubber or plastic molds. The moulds will be sent to either Portugal or Poland to make ceramic greenware. In order for the greenware to be shipped to Ireland, a low firing is necessary, which would result in the pottery becoming bisque ware. You also state that the bisque ware itself cannot be used as pottery, as it is brittle, breaks easily, and cannot hold liquids. In Ireland, the pottery will be glazed and fired. In your letter you requested guidance as to whether you could retain your “Made in Ireland” backstamp on the finished product.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.1(b), Customs Regulations {19 CFR 134.1(b)}, defines “country of origin” as the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use.

In this case, the ceramic pottery will not be substantially transformed as a result of the processing in Ireland. The country of origin for marking purposes of the ceramic pottery will be the country of origin, Portugal or Poland. Therefore, the ceramic pottery must be marked “Made in Portugal” or “Made in Poland”.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sharon Chung at (646) 733-3028.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division